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Required information [The following information applies to the questions displayed below.) Diego Company manufactures one product that is sold for $72 per unit. The following information pertains to the company's first year of operations in which it produced 43,000 units and sold 38,000 units. Variable costs per unit: Manufacturing: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expenses $ $ $ $ $774,000 $346,000 4. What is the company's net operating income (loss) under variable costing